Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The HC directed respondents to assess and clear the goods covered by Bill of Entry No.3836297 dated 12.08.2025 without requiring a BIS registration certificate, ordering completion of the clearance process within two weeks of receipt of the order; petition dismissed as disposed. The court held that the BIS Act's mandate for compulsory standard marking and registration does not distinguish between domestic manufacturers and importers, and that the Central Government's communication seeking to exclude imports from the MSME temporal relaxation is ultra vires and cannot override the statute. The petitioner, a micro enterprise under MSME classification, is entitled to the postponement of applicability until 28.08.2025 as provided by the Order.
The HC directed respondents to assess and clear the goods covered by Bill of Entry No.3836297 dated 12.08.2025 without requiring a BIS registration certificate, ordering completion of the clearance process within two weeks of receipt of the order; petition dismissed as disposed. The court held that the BIS Act's mandate for compulsory standard marking and registration does not distinguish between domestic manufacturers and importers, and that the Central Government's communication seeking to exclude imports from the MSME temporal relaxation is ultra vires and cannot override the statute. The petitioner, a micro enterprise under MSME classification, is entitled to the postponement of applicability until 28.08.2025 as provided by the Order.
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TaxTMI 
TaxTMI 
of 4916 
